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一方、土地の場合は特例措置や負担調整措置などがあり、課税標準額のほうが、固定資産税評価額よりも小さくなる場合もあります。

住宅用地とされるのは、毎年１月１日に次のいずれかに該当するものとなります。

次のリフォームを行った場合、固定資産税額が減額されるリフォーム促進税制が適用されます。いずれの場合も要件が細かく決まっています。

初めての方へ  

長期優良住宅とは、耐震性や省エネルギー性、住戸面積などが国の定めた基準を満たしている住宅のことです。長期優良住宅として認定されるためには、所管行政庁に申請を行う必要があります。

具体的には、マンション・アパート経営や、サ高住（サービス付き高齢者向け住宅）・老人ホームといった高齢者施設などの賃貸経営が、固定資産税対策として活用できます。

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住宅地、農地（田んぼや畑）、池沼、山林、鉱泉地（温泉など）、牧場、原野など

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